Oregon Revised Statutes (Tax Chapters)
ORS § 309.020
Property value appeals board; members; qualifications; term of office; quorum; replacement
# (1)
Except as provided by subsections (3) and (4) of this section:
# (a)
The property value appeals board shall consist of those persons selected by the county clerk from the pool of board members appointed under ORS 309.067. The clerk shall complete the selection prior to the commencement of the board session as provided in ORS 309.026. The board shall consist of one member of the pool described in ORS 309.067 (1)(a) and two members of the pool described in ORS 309.067 (1)(b).
# (b)
Additional property value appeals boards may be selected by the county clerk if necessary for the efficient conduct of business. Each additional board shall consist of one member of the pool described in ORS 309.067 (1)(a), or under subsection (5) of this section, and two members of the pool described in ORS 309.067 (1)(b).
# (2)
The term of each member of a county property value appeals board shall begin on the date of selection and shall end on the earliest of:
# (a)
The second June 30 following the date of selection;
# (b)
The date on which the member resigns; or
# (c)
The date on which the member is replaced under subsection (4) of this section.
# (3)
The chairperson of the board shall be the member of the county governing body selected from the pool described in ORS 309.067 (1)(a), if present. If the governing body member is replaced as provided under subsection (4) of this section, the governing body member’s replacement shall be the chairperson unless the board votes unanimously to elect one of the members selected from the pool described in ORS 309.067 (1)(b) present as chairperson of the board. A quorum shall be a minimum of two members.
# (4)
In the event of the inability or unwillingness of any member to serve, such indisposition continuing for more than seven consecutive days, the member shall be replaced in the manner of an original selection.
# (5)
In any county:
# (a)
The county governing body may select one county resident from the pool described in ORS 309.067 (1)(b) to serve on a board instead of selecting a member of the county governing body.
# (b)
Any county resident appointed to the pool described in ORS 309.067 (1)(b) may serve on any board as needed for the efficient conduct of business.
# (6)
A particular member of a board shall not participate in the determination of a petition after the hearing if the board member did not hear and consider, as a member of the board, the evidence presented at the hearing. [Amended by 1953 c.714 §3; 1955 c.709 §1; 1957 c.326 §1; 1967 c.142 §1; 1971 c.363 §1; 1973 c.61 §3; 1973 c.372 §1; 1979 c.725 §1; 1985 c.318 §2; 1989 c.330 §2; 1991 c.459 §186; 1995 c.226 §6; 1997 c.541 §224; 2023 c.29 §20; 2023 c.38 §1]
Note: Sections 41 (2) and 42, chapter 29, Oregon Laws 2023, provide:
Sec. 41. (2) For the purpose of harmonizing and clarifying statutory law, the Legislative Counsel may substitute for words designating the “board of property tax appeals,” wherever they occur in statutory law, other words designating the “property value appeals board.” [2023 c.29 §41(2)]
Sec. 42. Section 41 of this 2023 Act is repealed on January 2, 2034.
Amendment history
2023 c.29 §42
Source: view the official text
In this chapter (40 sections)
- 309.010 · [Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36;…
- 309.011 · [Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by…
- 309.012 · [1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226…
- 309.014 · [Formerly 309.028; repealed by 1997 c.541 §241]
- 309.016 · [1991 c.459 §207; repealed by 1997 c.541 §241]
- 309.018 · [1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed…
- 309.020 · Property value appeals board; members; qualifications; term…
- 309.021 · [Formerly 309.045; repealed by 1995 c.226 §14]
- 309.022 · Training; expenses; rules
- 309.024 · Record of proceedings; clerk; legal advisor; appraiser…
- 309.025 · Notice of hearings on appeals of property value; proof of…
- 309.026 · Sessions; hearing of petitions for reduction of property…
- 309.028 · [1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4;…
- 309.030 · [Amended by 1955 c.709 §9; renumbered 309.038]
- 309.032 · [1955 c.709 §7; 1959 c.519 §5; 1973 c.402 §13; 1975 c.753 §7;…
- 309.034 · [1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in…
- 309.035 · [1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1;…
- 309.036 · [1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981…
- 309.038 · [Formerly 309.030; 1981 c.804 §8; 1983 s.s
- 309.040 · [Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983…
- 309.045 · [1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s
- 309.050 · [Amended by 1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40;…
- 309.060 · [Amended by 1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10;…
- 309.067 · Pool of members
- 309.070 · Oath
- 309.072 · Record of board business
- 309.080 · [Amended by 1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42;…
- 309.090 · [Amended by 1953 c.296 §2; 1957 c.326 §5; 1979 c.241 §43;…
- 309.100 · Petitions for reduction of property value; filing; hearings;…
- 309.103 · [1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17; 1983 c.603…
- 309.104 · Electronic filing; rules
- 309.105 · [1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44; 1981 c.804…
- 309.110 · Disposition of petitions; orders; mailing or delivery;…
- 309.115 · Term of order correcting real market value; permissible…
- 309.120 · Entry in roll of corrections, additions or changes
- 309.130 · [Amended by 1957 c.326 §8; 1981 c.804 §21; repealed by 1991…
- 309.140 · [Amended by 1991 c.459 §200; renumbered 309.072 in 1991]
- 309.150 · Appeals of personal property value upon summary or…
- 309.160 · [1979 c.241 §32; 1981 c.804 §1; 1983 s.s
- 309.200 · Assessor to collect sales data and prepare ratio study;…